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TMI Blog2022 (12) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund, it becomes a duty of the GSTN to look into the same. Finding fault with the officer concerned also will not help as they are largely dependent on the network. It is good to be driven through the machines in this electronic age and this automatic grant of refund which is system driven rather then the officer driven at the same time unless there is a constant vigil on the part of the GSTN and also an endeavor to rectify the mismatch or the short comings of the software, the issues are bound to multiply. We are constrained to observe this as in many of the matters we notice that on one hand there is laudable objectives of making it all system driven and on the other hand the limitations of the system which are otherwise required to be addressed to at the level of the GSTN. There is some kind of apathy. We, would, therefore, also recommend that if the authority concerned deems it appropriate, let there be a direct communication also with the GSTN in the portal itself which could be also response based. Refund allowed with interest @6%. - R/Special Civil Application No. 14649 of 2022 - - - Dated:- 2-12-2022 - Honourable Ms. Justice Sonia Gokani And Honourable M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands disposed of. The communication received thereafter from the CPGRAMS. 4. It is the say of the petitioner that the provision of Sections 16 and 54 of the IGST Act and Rule 96 of the CGST Rules if are considered, then the amount claimed as refund would become due to the petitioner and an order need to be passed by the respondent sanctioning 90% of the amount claimed in Form RFD-04 within a period of not exceeding 07 days from the date of acknowledgment received. The refund applications as per Rule 96 of the CGST Rule, 2017 are the payment of tax and shipping bills once the goods are imported with payment of tax. However, the respondent had not issued the order and hence, this petition with the following prayers: 5 a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari directing the respondent to issue the refund of IGST paid for the amount of Rs.19,94,994/- along with interest u/s 56 of the CGST Act, 2017 @ 6% p.a. till payment of refund amount on export of goods having Shipping Bill number 1218425 dated 06.02.2020; b. Pass any other order(s) as this Hon ble Court may deem fit and more appropriate in order to grant int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount. 6.3 It is the say of the respondent that since the process of sanction of refund claim is automatic and system driven, as and when the Shipping Bill will be available again in Scroll PC; the same will be taken up for processing for refund and the relevant amount of IGST paid with respect to each Shipping Bill or Bill of Export shall be electronically credited to the petitioner s Bank account. 7. We have heard the learned advocates on both the sides. What could be gathered from the entire detail is that out of three export invoice Nos. E54/2019-20, E67/2019- 20 and E68/2019-20, the refund of IGST paid on the export invoice for the two of them had been received already for the month of February and March 2020. It is not disputed that the petitioner had exported the goods, the invoice copies and the shipping bills along with GSTR-3B and GSTR-1 have been tendered. It is also the case of the petitioner that he has received the refund for E67/2019-20 and E68/2019-20 in his official Bank whereas the refund of IGST paid on export invoice E54/2019-20 dated 06.02.2020 to the tune of Rs.19.94 Lakh (rounded of) has not been received. 7.1 The affidavit-in-reply does not dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. Rule 96: Refund of integrated tax paid on goods [or services]176exported out of India.-(1) The shipping bill filed by [an exporter of goods]177 shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or]178 an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3or FORM GSTR3B, as the case may be; (2) The details of the [relevant export invoices in respect of export of goods]179 contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD- 06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. [[(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89] [[[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf. Everything since is being done electronically and this automatically grant of refund after validating the shipping bill data available in ICS against the GST returns, data transmitted by GSTN, if there is any difficulty at the level of the mismatch or the processing of the claim of the refund, it becomes a duty of the GSTN to look into the same. Finding fault with the officer concerned also will not help as they are largely dependent on the network. It is good to be driven through the machines in this electronic age and this automatic grant of refund which is system driven rather then the officer driven at the same time unless there is a constant vigil on the part of the GSTN and also an endeavor to rectify the mismatch or the short comings of the software, the issues are bound to multiply. 10. We are constrained to observe this as in many of the matters we notice that on one hand there is laudable objectives of making it all system driven and on the other hand the limitations of the system which are otherwise required to be addressed to at the level of the GSTN. There is some kind of apathy. We, would, therefore, also recommend that if the authority concerned deems it appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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